https://www.taxtmi.com/caselaws?id=46506 The Supreme Court held that the Deputy Collector lacked jurisdiction to issue a show cause notice under the proviso to Section 11A of the Central Excise Act, as only the Collector had the authority to do so. The Court rejected the argument to treat the notice as valid for a shorter period and emphasized that even for a shorter period notice based on the grounds in the proviso, only the Collector could issue it. The Court also highlighted the Circular issued by the Central Board of Excise and Customs, emphasizing the importance of jurisdiction and proper issuance of notices under the Act. The appeals were dismissed, upholding the Tribunal's decision. en-us Wed, 12 Mar 2003 00:00:00 +0530 Fri, 09 Jan 2015 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46506 The Supreme Court held that the Deputy Collector lacked jurisdiction to issue a show cause notice under the proviso to Section 11A of the Central Excise Act, as only the Collector had the authority to do so. The Court rejected the argument to treat the notice as valid for a shorter period and emphasized that even for a shorter period notice based on the grounds in the proviso, only the Collector could issue it. The Court also highlighted the Circular issued by the Central Board of Excise and Customs, emphasizing the importance of jurisdiction and proper issuance of notices under the Act. The appeals were dismissed, upholding the Tribunal's decision. Case-Laws Central Excise Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46506